THIRUVANANTHAPURAM DISTRICT COOPERATIVE BANK LTD, V. PRINCIPAL COMMISSIONER OF INCOME TAX,

WP(C)/7761/2019

AI Insights

The case involves the Thiruvananthapuram District Cooperative Bank Ltd, represented by its General Manager, challenging actions taken by the Income Tax Department, which included the seizure of documents and imposition of demands for advance tax. The petitioner sought to quash the notices and orders issued by the tax authorities and demanded the return of seized documents and compensation for damages. The court had previously issued an interim order returning the seized documents to the petitioner and now addresses the timeline for the petitioner to comply with further documentation requests from the tax authorities.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754790 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 29-03-2019
• Assessment Year: misc
• Laws Referred To: Section 131(1)
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: MARY BENJEMIN
• Keywords: Certiorari; Certiorari; Document seizure; Income Tax; Mandamus; Writ petition; Advance Tax Notice
• Section: 131(1)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI FRIDAY ,THE 29TH DAY OF MARCH 2019 / 8TH CHAITHRA, 1941 WP(C).No. 7761 of 2019 PETITIONER/S: THIRUVANANTHAPURAM DISTRICT COOPERATIVE BANK LTD, REPRESENTED BY ITS GENERAL MANAGER, S.KUMAR, AGED 55 S/O. SREEDHARAN NAIR, SANKAR, SWATHI NAGAR PEROORKADA P.O, THIRUVANANTHAPURAM-695005. BY ADV. SMT.MARY BENJEMIN RESPONDENT/S: 1 PRINCIPAL COMMISSIONER OF INCOME TAX, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM- 695003. 2 ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2 OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 2, AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. 3 DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(1) TRIVANDRUM, OFFICE OF THE DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 2(1), AAYAKAR BHAVAN, KOWDIAR, THIRUVANANTHAPURAM-695003. OTHER PRESENT: SC SRI. CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.03.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 7761/2019 -2- J U D G M E N T Heard Smt.Mary Benjamin, the petitioner's counsel and Sri Christopher Abraham, the learned Standing Counsel for respondents. 2. The petitioner prays for the following reliefs: “a To call for the records leading to Exhibit P10 b To issue a writ of certiorari quashing Exhibits P9 and P10 c To issue an order of mandamus directing the respondents to return to the petitioner bank, all what are taken away from the petitioner bank as per Exhibit P10 d To issue an order of mandamus directing the respondents to make good all the damages caused to the petitioner bank by their illegal actions. e To grant such other relief as this Honourable Court may deem fit to the grant in the circumstances of the case. f To award to the petitioner the cost in these proceedings.” 3. On 21.03.2019 this Court passed the following interim order: “The petitioner is a District Co-operative Bank. Pursuant to Ext.P9 advance tax notice, the documents maintained by the petitioner during the course of business have been taken away as W.P.(C) No. 7761/2019 -3- per Ext.P10. The details of the documents were also mentioned therein. The petitioner submits that those documents are required to finalize return before the closure of the financial year. Taking note of the above submission, I am of the view that the documents seized from the petitioner shall be returned to the petitioner after retaining the copy thereon. However, the petitioner shall produce the documents as and when the respondents direct to produce the same before them. Needful shall be done within three days.” 4. The learned counsel appearing for the parties submit that the interim order dated 21.03.2019 is complied with, thereby the record, documents etc taken from the custody of the petitioner are returned to the petitioner. When matters stood thus the respondents issued Ext.P17 calling upon the petitioner to furnish the accounts, documents etc or or before 26.03.2019 at 11.30 a.m. 5. The learned counsel are heard on the reasonable time that could be considered and granted to petitioner to comply with the requirement of Ext.P17. The learned counsel have tried to convince the Court on one hand to grant liberal time and on another hand with extreme conservative time schedule. As this is a matter W.P.(C) No. 7761/2019 -4- where the Court is not required to pronounce an order on an issue, but exercises discretion in such a way that the petitioner is afforded fair and reasonable opportunity to comply with the requirement of Ext.P17. 6. Keeping in view the rival submissions, the writ petition is disposed of by this order granting ten weeks' time from today to the petitioner to comply with the requirement of Ext.P17. 7. For the present the other legal grounds raised against Exts. P9 and P10 remain un-adverted to and the petitioner can raise legal and factual grounds as and when cause of action arises in this behalf. The writ petition is disposed of accordingly. Sd/- S.V.BHATTI JUDGE jjj W.P.(C) No. 7761/2019 -5- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 12.12.2018 OF THE 1ST RESPONDENT. EXHIBIT P2 TRUE COPY OF THE CONSOLIDATED DEMAND NOTICE FOR THE AYS 2012-13. 2013-2014, 2014-2015 AND 2015- 2016. EXHIBIT P3 TRUE COPY OF THE APPLICATION DATED 07.01.2019 FOR CANCELLING THE DEMAND FOR THE YEARS 2013-2014. EXHIBIT P4 TRUE COPY OF THE APPLICATION DATED 07.01.2019 FOR CANCELLING THE DEMAND FOR THE YEARS 2014-2015. EXHIBIT P5 TRUE COPY OF THE APPLICATION DATED 07.01.2019 FOR CANCELLING THE DEMAND FOR THE YEARS 2015-2016. EXHIBIT P6 TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 05.03.2019 FOR THE YEAR 2009-10. EXHIBIT P7 TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 05.03.2019 FOR THE YEAR 2012- 2013. EXHIBIT P8 TRUE COPY OF THE PROCEEDINGS OF THE 3RD RESPONDENT DATED 05.03.2019 FOR THE YEAR 2013- 2014. EXHIBIT P9 TRUE COPY OF THE LETTER DATED 8.11.2018 OF THE 3RD RESPONDENT. EXHIBIT P10 TRUE COPY OF THE SURVEY PROCEEDINGS DATED 01.02.2019. EXHIBIT P11 TRUE COPY OF THE 1ST PAGE OF THE STATEMENT UNDER SECTION 131(1). EXHIBIT P12 TRUE COPY OF THE LAST PAGE OF THE STATEMENT UNDER SECTION 131(1). W.P.(C) No. 7761/2019 -6- EXHIBIT P13 TRUE COPY OF THE REPRESENTATION DATED 06.02.2019 WAS FILED BEFORE THE 3RD RESPONDENT, EXHIBIT P14 TRUE COPY OF THE LETTER DATED 10.02.2019 GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P15 TRUE COPY OF THE LETTER DATED 13.02.2019 GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P16 TRUE COPY OF THE LETTER DATED 06.03.2019 GIVEN BY THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P17 TRUE COPY OF THE NOTICE DATED 23.03.2019 OF THE 3RD RESPONDENT "